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NY 807270




March 29, 1995

CLA-2-95:N:N8:225 807270

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030; 7117.90.5500; 7117.90.7500

Mr. Ed Flower
Alpha International
145th Ave. & Hook Creek Blvd.
Bldg. C-1(G)
Valley Stream, New York 11581

RE: The tariff classification of children's toy shoes and an imitation pearl necklace from China

Dear Mr. Flower:

In your letter dated February 24, 1995, received in this office on March 1, 1995, you requested a tariff classification ruling on behalf of your client Daval.

Two samples were submitted with your request. The first item consists of a child's pair of imitation "Indian Moccasins". The shoes are packaged on a blister card which suggests the product will fit a child between the ages of 3 and 6.

The "Ballerina Ballet Slippers" consists not only of a child's pair of imitation slippers but a necklace as well. The necklace depicts a string of imitation white pearls with a heart pendant attached. Both items are packaged on a blister card that claims to fit children 3-6 years of age.

Unlike traditional footwear, the imitation moccasins and ballet slippers are not available in assorted sizes and are made of flimsy construction which would negate any form of practical use.

The applicable subheading for the "Indian Moccasins" and "Ballerina Ballet Slippers" will be 9503.90.0030, Har- monized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for the heart necklace if valued not over 20 cents per dozen pieces will be 7117.90.5500, HTS, which provides for imitation jewelry: other: valued not over 20 cents per dozen pieces: other. The rate of duty will be 7.2 percent ad valorem. If the necklace is valued over 20 cents per dozen pieces then the correct classification will be 7117.90.7500, HTS, which provides for imitation jewelry: other: valued over 20 cents per dozen pieces: other: of plastics. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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